A.    The amount subject to tax shall not include any sales or use tax imposed by the state of California upon a retailer or consumer.

    B.    The storage, use or other consumption of tangible personal property, the gross receipts from the sale of which have been subject to the tax under a sales and use tax ordinance enacted in accordance with the Revenue and Taxation Code, Division 2, Part 1.5, by any city and county, county or city in this state shall be exempt from a tax due under this chapter.

    C.    There are exempted from the computation of the amount of the sales tax the gross receipts

from the sale of tangible personal property to operators of aircraft to be used or consumed principally

outside the city in which the sale is made and directly and exclusively in the use of such aircraft as common carriers of persons or property under the authority of the laws of this state, the United States, or any foreign government.

    D.    In addition to the exemptions provided in Sections 6366 and 6366.1 of the Revenue and Taxation Code, the storage, use, or other consumption of tangible personal property purchased by operators of aircraft and used or consumed by such operators directly or exclusively in the use of such aircraft as common carriers of persons or property for hire or compensation under a certificate of public convenience and necessity issued pursuant to the laws of this state, the United States, or any foreign government is exempted from the use tax. (Prior code § 8-43)